| |||
10% | 0 to $12,400 | ||
12% | $12,400 to $50,400 | ||
22% | $50,400 to $105,700 | ||
24% | $105,700 to $201,775 | ||
32% | $201,775 to $256,225 | ||
35% | $256,225 to $640,600 | ||
37% | Over $640,600 | ||
2026 Tax Rates – Married Jointly & Surviving Spouses Standard Deduction $32,200 | |||
10% | 0 to $24,800 | ||
12% | $24,800 to $100,800 | ||
22% | $100,800 to $211,400 | ||
24% | $211,400 to $403,550 | ||
32% | $403,550 to $512,450 | ||
35% | $512,450 to $768,700 | ||
37% | Over $768,700 | ||
2026 Tax Rates – Married Filing Separately Standard Deduction $16,100 | |||
10% | 0 to $12,400 | ||
12% | $12,400 to $50,400 | ||
22% | $50,400 to $105,700 | ||
24% | $105,700 to $201,775 | ||
32% | $201,775 to $256,225 | ||
35% | $256,225 to $384,350 | ||
37% | Over $384,350 | ||
2026 Tax Rates – Head of Household Standard Deduction $24,150 | |||
10% | 0 to $17,700 | ||
12% | $17,700 to $67,450 | ||
22% | $67,450 to $105,700 | ||
24% | $105,700 to $201,750 | ||
32% | $201,750 to $256,200 | ||
35% | $256,200 to $640,600 | ||
37% | Over $640,600 | ||
2026 Tax Rates – Estates & Trusts | |||
10% | 0 to $3,300 | ||
24% | $3,300 to $11,700 | ||
35% | $11,700 to $16,000 | ||
37% | Over $16,000 | ||
2026 Social Security | 2026 Tax Rates |
Social Security Tax Rate: Employers | 6.2% |
Social Security Tax Rate: Employees | 6.2% |
Social Security Tax Rate: Self-Employed | 12.4% |
Maximum earnings subject to Social Security tax | $184,500 |
Maximum earnings subject to Medicare tax | Unlimited |
Medicare Tax Rate: Employers | 1.45% |
Medicare Tax Rate: Employees | 1.45% |
Medicare tax rate: Self-employed | 2.9% |
Additional Medicare tax on FICA wages and self-employment income above $200,000 (single filers) or $250,000 (joint filers) | 0.9% |
Net investment income tax on taxpayers with modified adjusted gross income (MAGI) exceeding $200,000 (single filers) or $250,000 (joint filers) | 3.8% |
2026 Miscellaneous | 2026 Amounts |
Business Section 179 expensing limit | $2,560,000 |
Business Section 179 phaseout threshold | $4,090,000 |
First-year bonus depreciation rate | 100% |
Income threshold after which the Section 199A (qualified business income) deduction for pass-through entities may begin to phase out | $201,750 (single and head of household); $403,500 (married filing jointly) |
Qualified small-employer Health Reimbursement Arrangement limit | $6,450 (single coverage); $13,100 (family coverage) |
Prior-year safe harbor for estimated taxes of higher-income taxpayers | 110% of 2025 tax liability |
Standard mileage rate for business driving | 72.5 cents |
Standard mileage rate for medical driving | 20.5 cents |
Standard mileage rate for moving driving (only members of the Armed Forces on active duty who move because of a permanent change of station and certain intelligence community members) | 20.5 cents |
Standard mileage rate for charitable driving | 14 cents |
Child Tax Credit (per child under age 17 at the end of the tax year) | $2,200 |
Unearned income maximum for children under 19 before kiddie tax applies | $1,350 |
Maximum capital gains tax rate for taxpayers with income up to $49,450 for single filers, $98,900 for married filing jointly | 0% |
Maximum capital gains tax rate for taxpayers with income $49,450 to $545,500 for single filers, $98,900 to $613,700 for married filing jointly | 15% |
Maximum capital gains tax rate for taxpayers with income above $545,500 for single filers, $613,700 for married filing jointly | 20% |
Capital gains tax rate for unrecaptured Sec. 1250 gains | 25% |
Capital gains tax rate on collectibles | 28% |
Maximum contribution for Traditional/Roth IRA | $7,500 if under age 50 / $8,600 if 50 or older |
Maximum employee contribution to SIMPLE IRA | $17,000 if under age 50 / $21,000 if 50 or older + $1,250 if age 60, 61, 62 or 63 |
Maximum contribution to SEP IRA | 25% of eligible compensation up to $72,000 |
2026 Education | 2026 Limits |
American Opportunity Credit (per student) | $2,500 |
Lifetime Learning Credit (per return) | $2,000 |
Student Loan Interest Deduction (per return) | $2,500 |
Coverdell Education Savings Account Contribution (per student) | $2,000 |
2026 Standard Meal Rates for Family Child Care Providers for income tax returns |